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    <title>2025 (7) TMI 836 - CHHATTISGARH HIGH COURT</title>
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    <description>Where an efficacious statutory appellate remedy exists under the GST law, the writ court will ordinarily decline interference if that remedy has not been exhausted; the challenge was therefore rejected on maintainability. On the merits, the Court found that the assessee&#039;s reply had been considered and a meaningful opportunity of hearing had been given before the assessment order, so there was no breach of natural justice or Section 75(4). The plea for remand was consequently declined, and the assessee was left to pursue the statutory appellate remedy if advised.</description>
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      <description>Where an efficacious statutory appellate remedy exists under the GST law, the writ court will ordinarily decline interference if that remedy has not been exhausted; the challenge was therefore rejected on maintainability. On the merits, the Court found that the assessee&#039;s reply had been considered and a meaningful opportunity of hearing had been given before the assessment order, so there was no breach of natural justice or Section 75(4). The plea for remand was consequently declined, and the assessee was left to pursue the statutory appellate remedy if advised.</description>
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